A la une Allemagne : réforme de la fiscalité des droits de succession
| Auteur | Legal News |
Lors du dernier sommet de la coalition, le gouvernement et les länder sont parvenus à un accord sur la fiscalité des droits de successions, afin de réformer le système actuel jugé inconstitutionnel par la Cour constitutionnelle allemande. Le nouveau système devrait ainsi favoriser les héritiers directs et les transmissions d'entreprises. Concernant ce dernier point, il est prévu de limiter le premier versement de l'impôt à 15 % de son montant. Si les salariés conservent l'activité économique et la masse salariale pendant dix ans, le solde de 85 % sera exonéré par paliers en dix fois. Concernant les héritages de particuliers, les taux...
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